Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 20 for “"Earnings quality"”.
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Accounting for the environment, earnings quality and financial performance
… carbon emissions and financial reporting quality, emphasizing the economic implications of sustainability practices. The research is structured into three chapters, each exploring key themes related to Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG) …
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The Impact of Earnings Quality on Investors' and Analysts' Reactions to Restatement Announcements
… understanding of the implications of earnings quality, empirical accounting research has rendered two distinct perspectives. The first perspective considers market participants naïve users of accounting information who fail to grasp the implications of earnings quality resulting in …
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The Effect of Earnings Quality on Analyst Forecast Accuracy, Dispersion, and Optimism and Implications for CEO Compensation
Extant research indicates that earnings attributes are important considerations to corporate decision makers and users of accounting information (e.g., Francis et al., 2004). One such attribute is earnings quality; often measured as the magnitude of accruals that do not convert to cash in a timely …
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Do IFRS adoption, financial analysts and earnings quality affect the informativeness of stock price?Evidence from the UK
… The second study, examines the effect of earnings quality on the informativeness of the stock price, using a sample of 5,214 firm-year observations, collected from 880 UK firms for the period from 1994 to 2013. The findings suggest that higher earnings quality encourages the investors to …
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The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts' Forecasts of Earnings and Book Value
Whether the quality of a firm's reported earnings affects investors' ability to predict future earnings and stock returns is still a subject of much debate among accounting researchers. Lev (1989) suggests that low quality earnings may be causing the relatively low correlation between reported …
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Quality of earnings as an investment indicator : a literature review.
This paper examines the characteristics of earnings quality, reviews the literature that assesses whether earnings quality does in fact affect market valuations and evaluates whether trading strategies based on this knowledge yield abnormal positive returns. This paper looks at why earnings quality …
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THREE STUDIES ON EXECUTIVE COMPENSATION CLAWBACK PROVISIONS
… In Chapter 4, I examine the relation between earnings quality and variations in the features of clawback policies: the types of trigger events, the executives covered, the amount of compensation subject to clawback, and board discretion in clawback enforcement. The results suggest that …
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Accounting Quality under IFRS: The Effect of Country-Specific Factors
… focus on the effect of IFRS adoption itself on earnings quality using one dimension of earnings quality, and cover the early years of adoption. The present thesis seeks to investigate how country-specific factors shape accounting quality under IFRS across 23 countries between 2007 and 2010, the …
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THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK
… governance and external audit on constraining earnings management practice in the UK. In this thesis, earnings management is measured using the magnitude of discretionary accruals as estimated by the performance matched discretionary accruals (Kothari et al., 2005) model. A review of the …
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Essays on financial reporting quality and auditor attributes
… essays in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is often limited because …
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Does analyst forecast dispersion represent investors' perceived uncertainty toward earnings?
… and investors’ perceived uncertainty toward earnings. I construct a new measure for investors’ expectation of earnings announcement uncertainty using changes in implied volatility of option contracts prior to earnings announcement. Unlike other proxies of uncertainty, this measure isolates …
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An Investigation of the Effectiveness of the Division of Corporate Finance as a Monitor of Financial Reporting
… comments on firms with poor disclosure quality. I utilize forward earnings response coefficients (FERC) as a measure of the market's perception of disclosure quality. I expect comment letter firms to have lower disclosure quality and thus lower FERCs. Secondly, within the firms selected …
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An Investigation of the Impact of Corporate Governance on Decision to Expense Employee Stock Options
… on corporate accounting behavior, including earnings management. Based on the assumption that expensing employee stock options is a good practice of accounting that improves earnings quality, it is hypothesized that these corporate governance factors would affect companies' option expensing …
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Changes in the Profitability-Growth Relation and the Implications for the Accrual Anomaly
… is researched extensively in the context of earnings quality, capital investment, accounting conservatism, earnings management, and the accrual anomaly. However, this study shows that while ΔNOA is negatively related to future profitability from 1967 to 1995, it is positively related to …
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The Value of Analyst Recommendations: An International Perspective
… more effective security enforcement, better earnings quality, common law origins, and better protection of private property. However, the enforcement of insider trading laws does not significantly affect the value of recommendations at the country level. The results are robust after extending …
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Essays on the effects of home legal institutions and the Sarbanes-Oxley Act on foreign IPOs in the US
… the Sarbanes-Oxley Act (SOX) on the reporting quality, pricing and performance of foreign initial public offerings (IPOs) in US capital markets. The specific characteristics of foreign IPOs as have been recognized within the recently expanding literature on cross-listed firms make the focus of …
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Determinants of Intellectual Capital Disclosure and its Impacts on Audit Effort and Analyst Forecast Accuracy: UK Evidence
… effort) in the current year regardless of their earnings quality conditions. It was also found that firms greatly disclosing dynamic IC information are charged more than those of focusing on static IC disclosure. In addition, findings in Chapter 5 revealed that there is a negative relation …
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PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY
… dissertation, I investigate (1) whether audit quality is higher for client firms (henceforth "complying" clients) whose foreign auditors have been inspected by the PCAOB, compared to client firms (henceforth "blacklisted" clients) of foreign auditors whose governments have refused inspections …